Income Tax Rates Act 1986

Schedules

SCHEDULE 7 - GENERAL RATES OF TAX

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Subsection 12(1)

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PART II - NON-RESIDENT TAXPAYERS

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SECTION 1.

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Subject to clauses 2, 3 and 4, the rates of tax on the taxable income of a non-resident taxpayer are as follows:

(a) 45% for the superannuation remainder (if any) of the taxable income;

(aa) 45% for the employment termination remainder (if any) of the taxable income;

(b)

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for each part of the ordinary taxable income specified in the table applicable to the year of income - the rate applicable under that table.

Tax rates for non-resident taxpayers for the 2024-25 year of income or a later year of income
Item	For the part of the ordinary taxable income of the taxpayer that:	The rate is:
1	does not exceed $135,000	The second resident personal tax rate
2	exceeds $135,000 but does not exceed $190,000	The third resident personal tax rate
3	exceeds $190,000	45%

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History

Part II cl 1 amended by No 92 of 2020, s 3 and Sch 1 item 14, by repealing table dealing with tax rates for non-resident taxpayers for the 2020-21, 2021-22, 2022-23 or 2023-24 year of income (including the note), effective 1 July 2024. For application provision, see note under Pt I cl 1 . The table dealing with tax rates for non-resident taxpayers for the 2020-21, 2021-22, 2022-23 or 2023-24 year of income (including the note) formerly read:

Tax rates for non-resident taxpayers for the 2020-21, 2021-22, 2022-23 or 2023-24 year of income

Item For the part of the ordinary taxable income of the taxpayer that: The rate is:

1 does not exceed $120,000 The second resident personal tax rate

2 exceeds $120,000 but does not exceed $180,000 37%

3 exceeds $180,000 45%

Note:

The above table will be repealed on 1 July 2024 by the Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 .

Part II cl 1 amended by No 3 of 2024, s 3 and Sch 1 item 3, by substituting table dealing with tax rates for non-resident taxpayers for the 2024-25 year of income or a later year of income. The table dealing with tax rates for non-resident taxpayers for the 2024-25 year of income or a later year of income formerly read:

Tax rates for non-resident taxpayers for the 2024-25 year of income or a later year of income

Item For the part of the ordinary taxable income of the taxpayer that: The rate is:

1 does not exceed $200,000 The second resident personal tax rate

2 exceeds $200,000 45%

Part II cl 1 amended by No 92 of 2020, s 3 and Sch 1 items 7 and 8, by substituting " Tax rates for non-resident taxpayers for the 2020-21, 2021-22, 2022-23 or 2023-24 year of income " for " Tax rates for non-resident taxpayers for the 2022-23 or 2023-24 year of income " and the note in table dealing with " tax rates for non-resident taxpayers for the 2022-23 or 2023-24 year of income " , effective 15 October 2020. The note formerly read:

Note:

The above table will be repealed on 1 July 2026 by the Treasury Laws Amendment (Personal Income Tax Plan) Act 2018 .

Part II cl 1 amended by No 92 of 2020, s 3 and Sch 1 item 5, by repealing the table dealing with " tax rates for non-resident taxpayers for the 2018-19, 2019-20, 2020-21 or 2021-22 year of income " (including the note), effective 15 October 2020. No 92 of 2020, s 3 and Sch 1 item 6 contains the following application provision:

6 Repealed law continues for relevant years of income
6
Despite the repeal by item 5 of the table mentioned in that item, that table continues to apply, in relation to assessments for the 2018-19 or 2019-20 year of income, as if that repeal had not happened.

The table dealing with " tax rates for non-resident taxpayers for the 2018-19, 2019-20, 2020-21 or 2021-22 year of income " (including the note) formerly read:

Tax rates for non-resident taxpayers for the 2018-19, 2019-20, 2020-21 or 2021-22 year of income

Item For the part of the ordinary taxable income of the taxpayer that: The rate is:

1 does not exceed $90,000 The second resident personal tax rate

2 exceeds $90,000 but does not exceed $180,000 37%

3 exceeds $180,000 45%

Note:

The above table will be repealed on 1 July 2024 by the Treasury Laws Amendment (Personal Income Tax Plan) Act 2018 .

Part II cl 1 amended by No 47 of 2018, s 3 and Sch 2 items 4 and 5, by substituting para (b) and the table, effective 1 July 2018. Para (b) and the table formerly read:

(b) for each part of the ordinary taxable income specified in the table - the rate applicable under the table.

Tax rates for non-resident taxpayers

Item For the part of the ordinary taxable income of the taxpayer that: The rate is:

1 does not exceed $87,000 The second resident personal tax rate

2 exceeds $87,000 but does not exceed $180,000 37%

3 exceeds $180,000 45%

Part II cl 1 amended by No 92 of 2016, s 3 and Sch 1 item 5, by substituting " , 3 and 4 " for " and 3 " , applicable in relation to:

(a) assessable income derived on or after 1 January 2017; and

(b) so much of any amounts that can be deducted as relate to such assessable income.

Part II cl 1 amended by No 68 of 2016, s 3 and Sch 1 items 3 and 4, by substituting " $87,000 " for " $80,000 " in table items 1 and 2, column headed " For the part of the ordinary taxable income of the taxpayer that: " , applicable to the 2016-17 year of income and later years of income.

Part II cl 1 amended by No 60 of 2012, s 3 and Sch 1 item 6, by substituting the table, applicable to the 2012-2013 year of income and later years of income. The table formerly read:

Tax rates for non-resident taxpayers

Item For the part of the ordinary taxable income of the taxpayer that: The rate is:

1 does not exceed $37,000 29%

2 exceeds $37,000 but does not exceed $80,000 30%

3 exceeds $80,000 but does not exceed $180,000 37%

4 exceeds $180,000 45%

Part II cl 1 amended by No 29 of 2008, s 3 and Sch 1 item 24, by substituting the table, applicable to assessments for the 2010-11 year of income and later years of income. The table formerly read:

Tax rates for non-resident taxpayers

Item For the part of the ordinary taxable income of the taxpayer that: The rate is:

1 does not exceed $35,000 29%

2 exceeds $35,000 but does not exceed $80,000 30%

3 exceeds $80,000 but does not exceed $180,000 38%

4 exceeds $180,000 45%

Part II cl 1 amended by No 29 of 2008 , s 3 and Sch 1 item 14, by substituting the table, applicable to assessments for the 2009-10 income year of income. The table formerly read:

Tax rates for non-resident taxpayers

Item For the part of the ordinary taxable income of the taxpayer that: The rate is:

1 does not exceed $34,000 29%

2 exceeds $34,000 but does not exceed $80,000 30%

3 exceeds $80,000 but does not exceed $180,000 40%

4 exceeds $180,000 45%

Part II cl 1 amended by No 29 of 2008 , s 3 and Sch 1 item 4, by substituting the table, applicable to assessments for the 2008-09 year of income. The table formerly read:

Tax rates for non-resident taxpayers

Item For the part of the ordinary taxable income of the taxpayer that: The rate is:

1 does not exceed $30,000 29%

2 exceeds $30,000 but does not exceed $80,000 30%

3 exceeds $80,000 but does not exceed $180,000 40%

4 exceeds $180,000 45%

Part II cl 1 amended by No 76 of 2007, s 3 and Sch 1 items 14 and 15, by substituting " $80,000 " for " $75,000 " in table items 2 and 3 and substituting " $180,000 " for " $150,000 " in table items 3 and 4, applicable to assessments for the 2008-09 year of income and later years of income.

Part II cl 1 amended by No 76 of 2007, s 3 and Sch 1 item 5, by substituting " $30,000 " for " $25,000 " in table items 1 and 2, applicable to assessments for the 2007-08 year of income and later years of income.

Part II cl 1 amended by No 19 of 2007, s 3 and Sch 1 item 34, by substituting paras (a) and (aa), applicable to the 2007-2008 income year and later years. The paras formerly read:

(a) 38% for the amount (if any) of the EC part of the taxable income that does not exceed the difference between:

(i) the amount that would have been the taxed element of the retained amount of the post-June 83 component of the ETP if the amount of the excessive component of the ETP had been nil; and

(ii) the taxed element of the retained amount of the post-June 83 component of the ETP;
worked out disregarding section 27AAA of the Assessment Act;

(aa) 45% for the remainder (if any) of the EC part of the taxable income;

Part II cl 1 amended by No 55 of 2006 , s 3 and Sch 1 item 2 and 21, by substituting the table and substituting " 45% " for 47% " in para 1(aa), applicable to assessments for the 2006-2007 year of income and later years of income. The table formerly read:

Tax rates for non-resident taxpayers
Item	For the part of the ordinary taxable income of the taxpayer that:	The rate is:
1	does not exceed $21,600	29%
2	(a)	for the 2005-06 year of income - exceeds $21,600 but does not exceed $63,000; and	30%
	(b)	for later years of income - exceeds $21,600 but does not exceed $70,000
3	(a)	for the 2005-06 year of income - exceeds $63,000 but does not exceed $95,000; and	42%
	(b)	for later years of income - exceeds $70,000 but does not exceed $125,000
4	(a)	for the 2005-06 year of income - exceeds $95,000; and	47%
	(b)	for later years of income - exceeds $125,000

Part II cl 1 amended by No 58 of 2006 , s 3 and Sch 7 item 117, by substituting para (b), effective 22 June 2006. Para (b) formerly read:

(b) for each part of the ordinary taxable income specified in column 1 of the following table - the corresponding rate set out in column 2 of the table:

Part II cl 1 table substituted by No 101 of 2005, s 3 and Sch 1 item 2, applicable to assessments for the 2005-2006 year of income and later years of income. The table formerly read:

Tax rates for non-resident taxpayers
Item	For the part of the ordinary taxable income of the taxpayer that:	The rate is:
1	does not exceed $21,600	29%
2	(a)	for the 2004-05 year of income - exceeds $21,600 but does not exceed $58,000; and	30%
	(b)	for later years of income - exceeds $21,600 but does not exceed $63,000
3	(a)	for the 2004-05 year of income - exceeds $58,000 but does not exceed $70,000; and	42%
	(b)	for later years of income - exceeds $63,000 but does not exceed $80,000
4	(a)	for the 2004-05 year of income - exceeds $70,000; and	47% "
	(b)	for later years of income - exceeds $80,000

Part II cl 1 table substituted by No 67 of 2004, No 45 of 2003, No 69 of 1999, No 58 of 1993, No 87 of 1990 and No 70 of 1989.

Part II cl 1 amended by No 142 of 2003.

Part II amended by No 7 of 1993.

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